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Ghana

Japan Used Car Import Duty / Regulation in Ghana

  • Year Restrictions

    Max. 10 Years Old

  • Destination Port

    Tema

  • Time of Shipment

    RoRo (34-44 Days)

  • Vessel Schedule

    RoRo (Monthly)

  • Shipping Line

    Apex Shipping & Commercial Company Ltd.

  • Inspection

    No Inspection Required

Shipping Ports:

Port of Tema and port of Takoradi are the mojor ports in Ghana to import used cars from Japan.

Left-Hand Drive Vehicles:

Only left hand drive vehicles are allowed to be imported in Ghana, except some special vehicles.

Age Restriction:

Used cars over 10 years old require a graduated duty and penalty (according to year of manufacture). The age of a motor vehicle imported under the law is calculated with effect from the year in which the motor vehicle was first manufactured. The age of a vehicle is a crucial determinant in valuation for duty purposes.
In arriving at the age of vehicles, Customs uses the model year reckoning index which normally gives a round year age point e.g. 1990 or 2000 or the dealer chart matrix.


Documents Required:

The dealer/importer shall furnish the Commissioner of CEPS with the following information and documents:

  • The year of manufacture
  • The name and address of the manufacturer of the used car and
  • The home delivery value of the used car.
  • Certificate of Title and Registration
  • Purchase Invoice & Insurance Policy - original
  • Original Bill of Lading - state chassis & engine numbers, CC size, brand and model
  • International Driver's License
  • Customs Form C. 12/SAD

Valuation Of Used Vehicle:

For the purposes of levying taxes the value of a vehicle shall be deemed to be the Home Delivery Value depreciated as below plus the Freight and Insurance as stipulated under section 90 of PNDC LAW 330, 1993.

  • Where the age of a used motor vehicle does not exceed six months - The price shall be deemed to be the first Purchase Price.
  • Where the age exceeds six months but does not exceed one and a half years - Eighty-five per centum of the first Purchase Price.
  • Where the age exceeds one and a half years but does not Exceed two and a half years - Seventy per centum of the first Purchase Price.
  • Where the age exceeds two and a half but does not exceed five years - Sixty per centum of the first Purchase Price.
  • Where the age exceeds five years - Fifty per centum of purchase price.
No. PENALTIES ON IMPORTATION OF OVERAGE VEHICLES
Penalties are imposed on some category of overage vehicles in addition to any applicable duties and taxes as follows:
TYPES OF MOTOR VEHICLE PENALTY
1. MOTOR CARS
(a)Where the age does not exceed ten (10) years.NIL
(b)Where the age exceeds ten (10) years but does not exceed twelve (12) years.5% of CIF value
(c)Where the age exceeds twelve (12) years but does not exceed fifteen (15) years.20% of CIF value
(d)Where the age exceeds fifteen (15) years but does not exceed twenty-five (25) years.50% of CIF value
(e)Where the age exceeds twenty-five (25) years but does not exceed thirty-five (35) years.70% of CIF
(f)Where the age exceeds thirty-five (35) years.100% of CIF

Duties and Taxes:

All vehicles imported into the country are required to pay the following duties and taxes:

Duties Taxes
Import Duty(0%, 5%, 10%, and 20%)
Import VAT(0% or 12.5%)
National Health Insurance Levy(0% or 2.5%)
ECOWAS Levy(0.5%)
Export Development Fund (EDIF)(0.5%)
Examination Fee(1%)

VAT on vehicles depends upon the following:

  • By engine capacity e.g. 1.6cc, 2.0cc, 2.5cc, etc.
  • By the seating capacity e.g. 5, 10, 30, 50 persons
  • By usage/purpose e.g. Buses, trucks, tippers, lorries etc.
  • By age
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